HOTEL KUBER INTERNATIONAL Vs. ASSAM STATE ELECTRICITY BOARD

JUDGEMENT

(1.) These Writ Appeals arise out of a common judgment and order dated 4.10.93 delivered by a learned Single Judge of this Court in Civil Rules Nos. 1244/87, 317^88, 394/88 and 493/88. The questions raised and involved in these appeals are identical; they are being disposed of by a common judgment.

(2.) Few basic facts may now be noted. The Government of Assam envisaged and declared its industrial policy and with a view to encourage rapid industrial growth, provided various incentives to industrial units, including hotels. This policy as declared was known as 1982 Scheme, Government of Assam, filed as Annexure-I to the petitions. One of the incentives offered under the above Scheme was power subsidy of a concessional rate of tariff of 30 paise per unit, for first three years of commercial production. Concessional tariff rate was also made applicable to existing industrial units undertaking expansion.

(3.) It is the pleaded case of the appellants that allured and induced by the incentives offered, either hotels as an industrial unit were established or expanded as in the case of existing ones. The industrial policy however underwent a change in 1986, as per declaration dated 24.12.86, whereby some of the industries were rendered ineligible for. incentives under the new scheme, the list of such non-eligible industrial units was proposed to be notified later. Accordingly, by notification dated 20.3.87 issued by Assam State Electricity Board (for short, ASEB), hotels within the municipal limits of Gauhati Municipal Corporation were declared ineligible and the appellants were required to pay electricity charges at the rate of Rs. 1.30 per unit. It is this notification and the enhancement of tariff rate, which forms the subject matter of challenge by these appellants, in their respective petitions.